Welcome to Engage™, Lake County's citizen engagement portal!
A modern approach to citizen engagement suggests that some citizens appreciate the ability to interact with their local government in a digital environment, such as online access to services to; pay property taxes, research publicly available information, submit documents and forms, etc. That's where Engage™ comes in!
Engage™ is intended to be an intuitive, user-friendly application. However, we know that some features of Engage™ could use a bit of guidance to be completely beneficial to you. This informative guide will serve to provide you with a bit more guidance, should you have a need. To the left, we are also happy to provide you with a number of resources to assist you in your property assessment journey.
Thank you for visiting our website and for the opportunity to serve you and your needs.
Please contact us anytime - we are here to help!
News
Revised Indiana Sales Disclosure Form (SDF)
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form (State Form 46021), effective January 1, 2021. Please contact our office at (219) 755-3100 or Assessor@lakecountyin.org if you have any further questions. You may also visit the Department's website to access the new forms or for more information at https://www.in.gov/dlgf/8294.htm.
Online Door Hanger
For Pre-populated Form
- From the Home page, enter your provided parcel number or address.
- Select your property from the parcel list.
- Once the Parcel Detail panel opens, select the Forms tab.
- To complete the form, click the Online Door Hanger link.
- Fill out the form, in its entirety, and then click submit.*
For Blank Form
- From the Home page, click the Resources button at the top of the page.
- Click Forms, on the left side column.
- To complete the form, click the Online Door Hanger link.
- Fill out the form, in its entirety, and then click submit.*
* Please note, if you have provided an email address during submission, an automated confirmation will be sent to the provided email for your records.
Personal Property Online Portal – Indiana (PPOP-IN)
The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings! This system will be available in January 2021. Please contact our office at (219) 755-3100 or Assessor@lakecountyin.org if you have any further questions. You may also visit the Department's website for more information at https://www.in.gov/dlgf/7576.htm.
Attention Leasing Companies
Per 50 Ind. Admin. Code 4.2-2-9, if a taxpayer claims any adjustment on the value of his property, a Form 106 must be filed. In lieu of using the actual return form prescribed, a taxpayer may use a computer or machine prepared substitute tax return form or schedule if that substitute:
- contains all of the information as set forth in the prescribed form; and
- properly identifies the form or schedule being substituted.
Personal Property Online Portal – Indiana (PPOP-IN)
The Indiana Department of Local Government Finance (DLGF) has a new online service portal to file business personal property filings! This system will be available in January 2021. Please contact our office at (219) 755-3100 or Assessor@lakecountyin.org if you have any further questions. You may also visit the Department's website for more information at https://www.in.gov/dlgf/7576.htm.
Attention Leasing Companies
Per 50 Ind. Admin. Code 4.2-2-9, if a taxpayer claims any adjustment on the value of his property, a Form 106 must be filed. In lieu of using the actual return form prescribed, a taxpayer may use a computer or machine prepared substitute tax return form or schedule if that substitute:
- contains all of the information as set forth in the prescribed form; and
- properly identifies the form or schedule being substituted.
Online Door Hanger
For Pre-populated Form
- From the Home page, enter your provided parcel number or address.
- Select your property from the parcel list.
- Once the Parcel Detail panel opens, select the Forms tab.
- To complete the form, click the Online Door Hanger link.
- Fill out the form, in its entirety, and then click submit.*
For Blank Form
- From the Home page, click the Resources button at the top of the page.
- Click Forms, on the left side column.
- To complete the form, click the Online Door Hanger link.
- Fill out the form, in its entirety, and then click submit.*
* Please note, if you have provided an email address during submission, an automated confirmation will be sent to the provided email for your records.
News
Revised Indiana Sales Disclosure Form (SDF)
The Indiana Department of Local Government Finance (DLGF) has revised the Sales Disclosure Form (State Form 46021), effective January 1, 2021. Please contact our office at (219) 755-3100 or Assessor@lakecountyin.org if you have any further questions. You may also visit the Department's website to access the new forms or for more information at https://www.in.gov/dlgf/8294.htm.
Welcome to Engage™, Lake County's citizen engagement portal!
A modern approach to citizen engagement suggests that some citizens appreciate the ability to interact with their local government in a digital environment, such as online access to services to; pay property taxes, research publicly available information, submit documents and forms, etc. That's where Engage™ comes in!
Engage™ is intended to be an intuitive, user-friendly application. However, we know that some features of Engage™ could use a bit of guidance to be completely beneficial to you. This informative guide will serve to provide you with a bit more guidance, should you have a need. To the left, we are also happy to provide you with a number of resources to assist you in your property assessment journey.
Thank you for visiting our website and for the opportunity to serve you and your needs.
Please contact us anytime - we are here to help!
Public Service Announcements
Videos
Learn About Your County Assessor
An overview of the role and responsibilities of your County Assessor.
Announcements
State of Indiana Facts
Public Service Announcements
Videos
Learn About Your County Assessor
An overview of the role and responsibilities of your County Assessor.
Announcements
State of Indiana Facts
Key Message for Taxpayers
Indiana assessments are based on market value-in-use.
An assessment:
- It is not the same as a tax bill.
- Does not automatically mean taxes will increase or decrease by the same percentage.
- It is determined by using statewide valuation standards.
Property taxes are affected by:
- Assessed value
- Local tax rates
- Local budgets
- Tax caps, deductions, credits, and exemptions
Common Reasons Assessments Change
Annual Trending
Annual adjustments or "trending" of property values became part of Indiana's move to a market-based assessment system upon order of the Indiana Supreme Court in 2001. Trending requires assessors to research sales of properties in a particular area over the previous year. Using that information, assessors then estimate the values of other properties in the same area to determine an assessed value. For the 2026 assessments payable in 2027, the assessor examines sales from calendar year 2025.
Assessments may increase or decrease due to:
- Local sales activity
- Housing demand
- Neighborhood market conditions
- Economic conditions
- Physical changes to a property
Indiana requires annual adjustments to help keep assessments aligned with changing market conditions. Trending may occur even if:
- The property was not recently sold.
- No improvements were made.
- Ownership has not changed.
Additional Guidance
Cyclical Reassessment
During statewide cyclical reassessments, county and township assessors conduct physical inspections of each property to verify the accuracy of property records. This inspection process facilitates the collection of data necessary for valuing the property. The reassessment cycle is now conducted over a four-year period, and approximately 25% of the parcels in each county will be reassessed each year.
Assessments may increase due to, but not limited to:
- New construction
- Additions
- Remodeling
- Finished basements
- New garages or pole barns
- Physical condition improvements
Additional Guidance
Cost Schedules & Verified Economic Modifier ("VEM") Updates
Assessors generally start their assessments with a Replacement Cost New ("RCN") value. The cost data is provided by Craftsman (Department of Local Government Finance's ("DLGF") vendor) to reflect national market conditions. The DLGF then analyzes the data to reflect the market value-in-use of improvements in Marion County through the VEM that calculates data on the central Indiana market. To further refine the data, a Location Cost Multiplier ("LCM") is established by the DLGF for each of the 92 counties.
The LCM for each county reflects the costs of construction and labor in the county relative to Marion County. Each county assessor has the option to use the published LCM to adjust the final RCN of real property to reflect local market conditions or petition the DLGF to use their own calculation. The LCM is calculated on an annual basis.
- The RCN value answers the question of: "What would it cost to replace this property with a new version of similar type for its use?"
- In order to calculate RCN, an assessing official must take the underlying components of a property and calculate the cumulative price of them all.
- The DLGF periodically updates statewide cost schedules and valuation factors.
- Cost schedules increased due to significant post-pandemic inflation in labor, materials, transportation, and supply chain costs, resulting in higher replacement costs for residential, agricultural, and commercial structures.
- Assessing officials throughout the state advocated for the DLGF to update the cost tables/schedules more frequently than the previous four-year cycle. This is due in part to cost tables not accurately reflecting building costs, which frequently resulted in the assessing official applying a high annual adjustment ("trending") factor to bring a property's assessment closer to its market value-in-use.
- The previous four-year cycle was criticized as too long to wait between updates due to market conditions changing quicker than the updates. This could result in a higher change between cycles, where a two-year cycle more accurately reflects the current RCN.
- The previous VEM of 70% did not change from 2014 to 2024. The VEM was updated for the January 1, 2025, assessment date to 100% to provide a more graduated increase.
- New cost tables were released by the DLGF for the January 1, 2026, assessment date for taxes first due in 2027. Construction costs have increased significantly since the last release of cost tables. The trending factor established by local sales data should align the RCN to the market value-in-use.
- The cost schedules standardize this cost for all assessing officials in the State of Indiana for the most standard components you would find in a property.
- Assessors have the ability to account for subjective criteria such as the grade and condition of the property. The assessor can adjust the valuation of a property based upon sales of comparable properties or other market information.
Additional Guidance
DLGF Updated Cost Schedules Memo
2026 Appendix C – Residential and Agricultural Cost Schedules | 2026 Appendix G – Commercial and Industrial Cost Schedules
Location Cost Modifiers for the 2026 Annual Adjustment | 2026 LCM Results
Agricultural Assessments
Agricultural land assessments are determined using a statewide statutory formula. The capitalization rate increased from 8% to 9%, reducing the agricultural land base rate to $2,120 per acre. This was changed as a result of SEA 1-2025 for the January 1, 2025, assessment date and was extended to include 2026 assessments with taxes payable in 2027.
- As a result of SEA 1-2025, the ag land base rate lowered from $2,390 per acre to $2,120.
- The overall agricultural classification saw a -12.1% reduction in year over year net property tax liability from 2025 to 2026.
- Agricultural buildings may see an increase due to rapid rises in construction related costs, which in turn increase the cost tables adopted by the DLGF. The same cost tables have also increased the assessed value on other types of buildings, including homes, apartments, and commercial buildings. Unlike other buildings, there is no data with which assessors can "trend" values to market value-in-use, which is the basis for taxable assessed value.
- Assessors can apply appropriate depreciation values reflecting current use of the buildings (economic depreciation and/or physical depreciation), if applicable. Assessors should ask:
- Is the value of the building worth less for some reason than what its reproduction cost would be?
- Is the taxpayer no longer using the structure for its original purpose?
- Is the structure obsolete for its intended use?
- How old is the structure?
- Is the building correctly identified on the property record card?
Additional Guidance
You have the right to review the details of your property record card with your assessor. If you believe your assessment is incorrect, the appeal process is available to you — see the section below for more information.
Property Tax Assessment Appeal Process
An appeal begins with filing a Form 130 – Taxpayer's Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year's assessed valuation. Following an informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals ("PTABOA") for review. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court.
A taxpayer can still file an appeal concerning "objective" issues (i.e., factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist); however, it is on page 2 of the Form 130.
An objective appeal may include:
- The assessment was against the wrong person.
- The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.
- A clerical, mathematical, or typographical mistake.
- The description of the property.
- The legality or constitutionality of a property tax or assessment.
Objective claims may be made for up to three years of assessments with the submission of the Form 130. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T).
Additional Guidance
Frequently Asked Questions
Source: Assessment Fact Sheet, published by the Association of Indiana Counties (AIC). Content is intended to help Indiana assessing officials explain common assessment changes and answer taxpayer questions regarding the January 1, 2026, assessment date for taxes payable in 2027.
Key Message for Taxpayers
Indiana assessments are based on market value-in-use.
An assessment:
- It is not the same as a tax bill.
- Does not automatically mean taxes will increase or decrease by the same percentage.
- It is determined by using statewide valuation standards.
Property taxes are affected by:
- Assessed value
- Local tax rates
- Local budgets
- Tax caps, deductions, credits, and exemptions
Common Reasons Assessments Change
Annual Trending
Annual adjustments or "trending" of property values became part of Indiana's move to a market-based assessment system upon order of the Indiana Supreme Court in 2001. Trending requires assessors to research sales of properties in a particular area over the previous year. Using that information, assessors then estimate the values of other properties in the same area to determine an assessed value. For the 2026 assessments payable in 2027, the assessor examines sales from calendar year 2025.
Assessments may increase or decrease due to:
- Local sales activity
- Housing demand
- Neighborhood market conditions
- Economic conditions
- Physical changes to a property
Indiana requires annual adjustments to help keep assessments aligned with changing market conditions. Trending may occur even if:
- The property was not recently sold.
- No improvements were made.
- Ownership has not changed.
Additional Guidance
Cyclical Reassessment
During statewide cyclical reassessments, county and township assessors conduct physical inspections of each property to verify the accuracy of property records. This inspection process facilitates the collection of data necessary for valuing the property. The reassessment cycle is now conducted over a four-year period, and approximately 25% of the parcels in each county will be reassessed each year.
Assessments may increase due to, but not limited to:
- New construction
- Additions
- Remodeling
- Finished basements
- New garages or pole barns
- Physical condition improvements
Additional Guidance
Cost Schedules & Verified Economic Modifier ("VEM") Updates
Assessors generally start their assessments with a Replacement Cost New ("RCN") value. The cost data is provided by Craftsman (Department of Local Government Finance's ("DLGF") vendor) to reflect national market conditions. The DLGF then analyzes the data to reflect the market value-in-use of improvements in Marion County through the VEM that calculates data on the central Indiana market. To further refine the data, a Location Cost Multiplier ("LCM") is established by the DLGF for each of the 92 counties.
The LCM for each county reflects the costs of construction and labor in the county relative to Marion County. Each county assessor has the option to use the published LCM to adjust the final RCN of real property to reflect local market conditions or petition the DLGF to use their own calculation. The LCM is calculated on an annual basis.
- The RCN value answers the question of: "What would it cost to replace this property with a new version of similar type for its use?"
- In order to calculate RCN, an assessing official must take the underlying components of a property and calculate the cumulative price of them all.
- The DLGF periodically updates statewide cost schedules and valuation factors.
- Cost schedules increased due to significant post-pandemic inflation in labor, materials, transportation, and supply chain costs, resulting in higher replacement costs for residential, agricultural, and commercial structures.
- Assessing officials throughout the state advocated for the DLGF to update the cost tables/schedules more frequently than the previous four-year cycle. This is due in part to cost tables not accurately reflecting building costs, which frequently resulted in the assessing official applying a high annual adjustment ("trending") factor to bring a property's assessment closer to its market value-in-use.
- The previous four-year cycle was criticized as too long to wait between updates due to market conditions changing quicker than the updates. This could result in a higher change between cycles, where a two-year cycle more accurately reflects the current RCN.
- The previous VEM of 70% did not change from 2014 to 2024. The VEM was updated for the January 1, 2025, assessment date to 100% to provide a more graduated increase.
- New cost tables were released by the DLGF for the January 1, 2026, assessment date for taxes first due in 2027. Construction costs have increased significantly since the last release of cost tables. The trending factor established by local sales data should align the RCN to the market value-in-use.
- The cost schedules standardize this cost for all assessing officials in the State of Indiana for the most standard components you would find in a property.
- Assessors have the ability to account for subjective criteria such as the grade and condition of the property. The assessor can adjust the valuation of a property based upon sales of comparable properties or other market information.
Additional Guidance
DLGF Updated Cost Schedules Memo
2026 Appendix C – Residential and Agricultural Cost Schedules | 2026 Appendix G – Commercial and Industrial Cost Schedules
Location Cost Modifiers for the 2026 Annual Adjustment | 2026 LCM Results
Agricultural Assessments
Agricultural land assessments are determined using a statewide statutory formula. The capitalization rate increased from 8% to 9%, reducing the agricultural land base rate to $2,120 per acre. This was changed as a result of SEA 1-2025 for the January 1, 2025, assessment date and was extended to include 2026 assessments with taxes payable in 2027.
- As a result of SEA 1-2025, the ag land base rate lowered from $2,390 per acre to $2,120.
- The overall agricultural classification saw a -12.1% reduction in year over year net property tax liability from 2025 to 2026.
- Agricultural buildings may see an increase due to rapid rises in construction related costs, which in turn increase the cost tables adopted by the DLGF. The same cost tables have also increased the assessed value on other types of buildings, including homes, apartments, and commercial buildings. Unlike other buildings, there is no data with which assessors can "trend" values to market value-in-use, which is the basis for taxable assessed value.
- Assessors can apply appropriate depreciation values reflecting current use of the buildings (economic depreciation and/or physical depreciation), if applicable. Assessors should ask:
- Is the value of the building worth less for some reason than what its reproduction cost would be?
- Is the taxpayer no longer using the structure for its original purpose?
- Is the structure obsolete for its intended use?
- How old is the structure?
- Is the building correctly identified on the property record card?
Additional Guidance
You have the right to review the details of your property record card with your assessor. If you believe your assessment is incorrect, the appeal process is available to you — see the section below for more information.
Property Tax Assessment Appeal Process
An appeal begins with filing a Form 130 – Taxpayer's Notice to Initiate an Appeal with the local assessing official. The appeal should detail the pertinent facts of why the assessed value is being disputed. A taxpayer may only request a review of the current year's assessed valuation. Following an informal conference with the local assessing official, the assessor will make a recommendation either denying or approving the appeal. If denied, the appeal will be forwarded to the county Property Tax Assessment Board of Appeals ("PTABOA") for review. If the PTABOA denies the appeal, instructions will be provided on appealing the decision to the Indiana Board of Tax Review. After being heard by the Indiana Board of Tax Review, taxpayers may also seek review by the Indiana Tax Court.
A taxpayer can still file an appeal concerning "objective" issues (i.e., factual matters, such as the property record card contains an incorrect description of the property, like a garage that does not exist); however, it is on page 2 of the Form 130.
An objective appeal may include:
- The assessment was against the wrong person.
- The approval, denial, or omission of a deduction, credit, exemption, abatement, or tax cap.
- A clerical, mathematical, or typographical mistake.
- The description of the property.
- The legality or constitutionality of a property tax or assessment.
Objective claims may be made for up to three years of assessments with the submission of the Form 130. However, taxpayers requesting refunds must also file a Claim for Refund form (Form 17T).
Additional Guidance
Frequently Asked Questions
Source: Assessment Fact Sheet, published by the Association of Indiana Counties (AIC). Content is intended to help Indiana assessing officials explain common assessment changes and answer taxpayer questions regarding the January 1, 2026, assessment date for taxes payable in 2027.
Agricultural Property Classification
Taxpayer Information Sheet
What Is Agricultural Classification?
Under Indiana law, land is assessed as agricultural property only when it is actively devoted to agricultural use. Agricultural classification typically results in a lower assessed value than residential or commercial classifications, because ag land is valued using soil productivity data rather than market sales.
Key Rule (IC 6-1.1-4-13): The size of a parcel does not determine whether land qualifies for agricultural classification. A small parcel actively used for farming may qualify; a large parcel no longer in agricultural use may not.
Why Does Classification Matter?
Indiana's constitutional property tax caps limit taxes as a percentage of assessed value. The applicable cap depends on how the property is classified:
| Classification | Constitutional Tax Cap |
|---|---|
| Residential | 1% of assessed value |
| Agricultural | 2% of assessed value |
| Commercial / Industrial | 3% of assessed value |
Because agricultural land is valued on soil productivity rather than market sales, the assessed value itself is typically lower — meaning classification affects both the base value and the applicable tax cap.
What Uses Qualify for Agricultural Classification?
Per IC 6-1.1-4-13 and IC 36-7-4-616(b), the following land uses are recognized as agricultural. This list is not exhaustive — "other agricultural crops" and "general farming operation purposes" allow for additional qualifying activities.
Crop & Plant Production
- Grains (corn, soybeans, wheat, oats, barley)
- Fruits and vegetables
- Forage crops (hay, alfalfa)
- Tobacco and other agricultural crops
- Horticultural or nursery stock
- Timber, trees, and native timber lands
- Bees and apiary products
Livestock & Animal Production
- Livestock and livestock products
- Horses and equine products
- Poultry and poultry products
- Commercial aquaculture
- Pastureland
- General farming operations
- Land under a USDA Conservation Reserve Plan (CRP) or FSA conservation program
How Is Agricultural Land Assessed?
Once a parcel qualifies as agricultural, its value is determined using soil productivity data — not recent market sales — as the foundation.
Soil Productivity Data
The DLGF notifies county assessors of available USDA soil survey data each year. Each soil type is assigned a productivity factor reflecting its capacity to generate farm income. Assessing officials and the PTABOA use this data to determine true tax value.
Annual Base Rate
The DLGF sets an annual base rate using a six-year rolling average of farmland income data. The base rate is issued before January 1 and applies to that January 1 assessment date. Individual parcels are adjusted from the base rate using influence factors for their specific soil type and land characteristics.
Classified Land (Type 2) — DNR & Special Programs
Some agricultural land qualifies as "Classified Land" through DNR or county surveyor programs. Classified land receives a 100% influence factor deduction, further reducing its assessed value.
| Program Type | Description |
|---|---|
| DNR Classified Forest | Requires DNR approval and an active timber management plan; minimum 10 acres. Owner must demonstrate a plan to improve marketability for eventual harvest. |
| USDA Conservation Programs | Land enrolled in conservation or reserve programs administered by USDA or the Farm Service Agency (FSA), such as the Conservation Reserve Program (CRP). |
| Other Ag Use (DLGF Guidelines) | Land falling within other agricultural use categories in the DLGF real property assessment guidelines, including land lying fallow. |
When Is Reclassification Required?
Land classifications are reviewed during each cyclical reassessment. The assessor may change a parcel's classification when the actual use no longer matches its current classification.
| Scenario | Result |
|---|---|
| Land classified as Ag that no longer meets the definition of agricultural use (e.g., lawn, yard, cleared lot) | ✘ Does Not Qualify |
| Land classified as Ag purchased for commercial or industrial development | ✘ Does Not Qualify |
| Land actively used for hay, crops, or livestock production — any classification (Affidavit for Agricultural Use required) | ✔ Qualifies |
| Land newly enrolled in a USDA Conservation Reserve Program | ✔ Qualifies |
| Pastureland actively used for grazing livestock | ✔ Qualifies |
| Wooded acreage with an approved DNR timber management plan (10-acre minimum) | ✔ Qualifies |
When Does a Reclassification Take Effect?
Under IC 6-1.1-4-13(a), land is assessed based on its use as of January 1 of the assessment year. Reclassification is not retroactive.
Important Timing Rule: If qualifying agricultural use is established as of January 1 of a given year, the earliest a reclassification can take effect is the assessment cycle beginning that year — applying to taxes payable the following year.
Example: Use established as of January 1, 2027 would apply to the 2027 pay 2028 tax cycle. Documentation supporting the January 1 date is essential to the reclassification request.
Note: Zoning approvals or variances, while relevant context, do not by themselves establish agricultural use for assessment purposes. Actual use of the land as of January 1 must be demonstrated.
How to Request an Agricultural Reclassification
Any parcel — regardless of its current classification — may be eligible for agricultural reclassification if it is actively devoted to a qualifying agricultural use as of January 1 of the assessment year. To initiate a reclassification request, you must complete and submit the Affidavit for Agricultural Use of Residential Land — Hay, Crops, and/or Livestock Production to the Assessor's Office.
Action Required: The completed affidavit must be filed with the Assessor's Office to initiate a reclassification review. The affidavit is not available online — contact the Assessor's Office to request a copy. Reclassification is not automatic — submission of the affidavit is required even when agricultural use is clearly visible on the property.
Contact us at (219) 755-3100 or assessor@lakecountyin.org to request the affidavit.
Hay Production — Inspection Required: If your agricultural use includes hay production, the Assessor's Office must be notified and a field inspection scheduled before baling begins. Failure to schedule an inspection prior to baling will render the affidavit null and void for hay classification purposes. Call (219) 755-3100 to schedule.
What Does the Assessor Look At?
The assessor considers the actual and primary use of the land. Helpful supporting documentation includes:
- USDA/FSA program enrollment records, including Crop Reports, FSA Form 576, or farm number documentation
- Federal income tax records showing farm income or expenses (e.g., IRS Schedule F)
- An executed farmland lease agreement demonstrating the land is actively farmed
- Evidence of active cultivation, planting, or harvesting
- DNR classified forest enrollment or other qualifying conservation program documentation
- Evidence of an active timber management program
- Agricultural sales receipts, livestock records, or crop records
- Aerial photography or field observation confirming active agricultural use
Important Note: The reason a parcel was purchased matters. Per IC 6-1.1-4-13(e), the agricultural assessment provisions do not apply to land purchased for commercial or industrial uses — meaning such parcels are generally not eligible for agricultural classification, even if temporarily used for farming.
Frequently Asked Questions
Does parcel size determine whether land qualifies for agricultural classification?
No. Under IC 6-1.1-4-13, parcel size is not the determining factor. A small parcel that is actively devoted to agricultural use may qualify; a large parcel that is no longer used for farming may not. What matters is the actual, primary use of the land as of January 1 of the assessment year.
Does my property have to be zoned agricultural to receive an agricultural classification?
No. A zoning designation alone does not establish or disqualify agricultural classification for assessment purposes. The assessor evaluates actual land use as of January 1. Zoning approvals or variances are relevant context, but are not sufficient on their own to support a reclassification request.
Can I get an agricultural classification if my land is currently classified as residential?
Yes, if the land is actively devoted to a qualifying agricultural use as of January 1 of the assessment year. You will need to complete and submit the Affidavit for Agricultural Use of Residential Land — Hay, Crops, and/or Livestock Production to the Assessor's Office. Contact us at (219) 755-3100 to obtain the affidavit.
I planted hay this year. When do I need to contact the Assessor's Office?
You must contact the Assessor's Office and schedule a field inspection before baling begins. This is a strict requirement — failure to schedule the inspection prior to baling will render the affidavit null and void for hay classification purposes. Call (219) 755-3100 as early as possible in the growing season.
I purchased land to eventually develop it commercially, but it is currently farmed. Does it qualify?
Generally, no. Per IC 6-1.1-4-13(e), agricultural assessment provisions do not apply to land purchased for commercial or industrial uses, even if the land is temporarily used for farming while development plans are pending.
How do I appeal a classification decision I disagree with?
Appeals may be filed with the Property Tax Assessment Board of Appeals (PTABOA). Contact the Assessor's Office at (219) 755-3100 for information on the appeal process and applicable deadlines.
Statutory & Regulatory Authority
| Citation | Topic |
|---|---|
| IC 6-1.1-4-13 | Agricultural land assessment; definition of agricultural use; soil productivity factors; assessment methodology |
| IC 36-7-4-616 | Definition of "agricultural use" for zoning and land classification; agricultural nonconforming use protections |
| 50 IAC 27-6-1 | DLGF administrative rule governing annual ag land base rate using six-year rolling average methodology |
| IC 6-1.1-6 | Assessment of certain forest lands (separate from agricultural classification) |
This content is for informational purposes only and does not constitute legal or tax advice. Statutory citations are provided for reference; consult the Indiana Code or an attorney for authoritative guidance. | IC 6-1.1-4-13 | IC 36-7-4-616
Agricultural Property Classification
Taxpayer Information Sheet
What Is Agricultural Classification?
Under Indiana law, land is assessed as agricultural property only when it is actively devoted to agricultural use. Agricultural classification typically results in a lower assessed value than residential or commercial classifications, because ag land is valued using soil productivity data rather than market sales.
Key Rule (IC 6-1.1-4-13): The size of a parcel does not determine whether land qualifies for agricultural classification. A small parcel actively used for farming may qualify; a large parcel no longer in agricultural use may not.
Why Does Classification Matter?
Indiana's constitutional property tax caps limit taxes as a percentage of assessed value. The applicable cap depends on how the property is classified:
| Classification | Constitutional Tax Cap |
|---|---|
| Residential | 1% of assessed value |
| Agricultural | 2% of assessed value |
| Commercial / Industrial | 3% of assessed value |
Because agricultural land is valued on soil productivity rather than market sales, the assessed value itself is typically lower — meaning classification affects both the base value and the applicable tax cap.
What Uses Qualify for Agricultural Classification?
Per IC 6-1.1-4-13 and IC 36-7-4-616(b), the following land uses are recognized as agricultural. This list is not exhaustive — "other agricultural crops" and "general farming operation purposes" allow for additional qualifying activities.
Crop & Plant Production
- Grains (corn, soybeans, wheat, oats, barley)
- Fruits and vegetables
- Forage crops (hay, alfalfa)
- Tobacco and other agricultural crops
- Horticultural or nursery stock
- Timber, trees, and native timber lands
- Bees and apiary products
Livestock & Animal Production
- Livestock and livestock products
- Horses and equine products
- Poultry and poultry products
- Commercial aquaculture
- Pastureland
- General farming operations
- Land under a USDA Conservation Reserve Plan (CRP) or FSA conservation program
How Is Agricultural Land Assessed?
Once a parcel qualifies as agricultural, its value is determined using soil productivity data — not recent market sales — as the foundation.
Soil Productivity Data
The DLGF notifies county assessors of available USDA soil survey data each year. Each soil type is assigned a productivity factor reflecting its capacity to generate farm income. Assessing officials and the PTABOA use this data to determine true tax value.
Annual Base Rate
The DLGF sets an annual base rate using a six-year rolling average of farmland income data. The base rate is issued before January 1 and applies to that January 1 assessment date. Individual parcels are adjusted from the base rate using influence factors for their specific soil type and land characteristics.
Classified Land (Type 2) — DNR & Special Programs
Some agricultural land qualifies as "Classified Land" through DNR or county surveyor programs. Classified land receives a 100% influence factor deduction, further reducing its assessed value.
| Program Type | Description |
|---|---|
| DNR Classified Forest | Requires DNR approval and an active timber management plan; minimum 10 acres. Owner must demonstrate a plan to improve marketability for eventual harvest. |
| USDA Conservation Programs | Land enrolled in conservation or reserve programs administered by USDA or the Farm Service Agency (FSA), such as the Conservation Reserve Program (CRP). |
| Other Ag Use (DLGF Guidelines) | Land falling within other agricultural use categories in the DLGF real property assessment guidelines, including land lying fallow. |
When Is Reclassification Required?
Land classifications are reviewed during each cyclical reassessment. The assessor may change a parcel's classification when the actual use no longer matches its current classification.
| Scenario | Result |
|---|---|
| Land classified as Ag that no longer meets the definition of agricultural use (e.g., lawn, yard, cleared lot) | ✘ Does Not Qualify |
| Land classified as Ag purchased for commercial or industrial development | ✘ Does Not Qualify |
| Land actively used for hay, crops, or livestock production — any classification (Affidavit for Agricultural Use required) | ✔ Qualifies |
| Land newly enrolled in a USDA Conservation Reserve Program | ✔ Qualifies |
| Pastureland actively used for grazing livestock | ✔ Qualifies |
| Wooded acreage with an approved DNR timber management plan (10-acre minimum) | ✔ Qualifies |
When Does a Reclassification Take Effect?
Under IC 6-1.1-4-13(a), land is assessed based on its use as of January 1 of the assessment year. Reclassification is not retroactive.
Important Timing Rule: If qualifying agricultural use is established as of January 1 of a given year, the earliest a reclassification can take effect is the assessment cycle beginning that year — applying to taxes payable the following year.
Example: Use established as of January 1, 2027 would apply to the 2027 pay 2028 tax cycle. Documentation supporting the January 1 date is essential to the reclassification request.
Note: Zoning approvals or variances, while relevant context, do not by themselves establish agricultural use for assessment purposes. Actual use of the land as of January 1 must be demonstrated.
How to Request an Agricultural Reclassification
Any parcel — regardless of its current classification — may be eligible for agricultural reclassification if it is actively devoted to a qualifying agricultural use as of January 1 of the assessment year. To initiate a reclassification request, you must complete and submit the Affidavit for Agricultural Use of Residential Land — Hay, Crops, and/or Livestock Production to the Assessor's Office.
Action Required: The completed affidavit must be filed with the Assessor's Office to initiate a reclassification review. The affidavit is not available online — contact the Assessor's Office to request a copy. Reclassification is not automatic — submission of the affidavit is required even when agricultural use is clearly visible on the property.
Contact us at (219) 755-3100 or assessor@lakecountyin.org to request the affidavit.
Hay Production — Inspection Required: If your agricultural use includes hay production, the Assessor's Office must be notified and a field inspection scheduled before baling begins. Failure to schedule an inspection prior to baling will render the affidavit null and void for hay classification purposes. Call (219) 755-3100 to schedule.
What Does the Assessor Look At?
The assessor considers the actual and primary use of the land. Helpful supporting documentation includes:
- USDA/FSA program enrollment records, including Crop Reports, FSA Form 576, or farm number documentation
- Federal income tax records showing farm income or expenses (e.g., IRS Schedule F)
- An executed farmland lease agreement demonstrating the land is actively farmed
- Evidence of active cultivation, planting, or harvesting
- DNR classified forest enrollment or other qualifying conservation program documentation
- Evidence of an active timber management program
- Agricultural sales receipts, livestock records, or crop records
- Aerial photography or field observation confirming active agricultural use
Important Note: The reason a parcel was purchased matters. Per IC 6-1.1-4-13(e), the agricultural assessment provisions do not apply to land purchased for commercial or industrial uses — meaning such parcels are generally not eligible for agricultural classification, even if temporarily used for farming.
Frequently Asked Questions
Does parcel size determine whether land qualifies for agricultural classification?
No. Under IC 6-1.1-4-13, parcel size is not the determining factor. A small parcel that is actively devoted to agricultural use may qualify; a large parcel that is no longer used for farming may not. What matters is the actual, primary use of the land as of January 1 of the assessment year.
Does my property have to be zoned agricultural to receive an agricultural classification?
No. A zoning designation alone does not establish or disqualify agricultural classification for assessment purposes. The assessor evaluates actual land use as of January 1. Zoning approvals or variances are relevant context, but are not sufficient on their own to support a reclassification request.
Can I get an agricultural classification if my land is currently classified as residential?
Yes, if the land is actively devoted to a qualifying agricultural use as of January 1 of the assessment year. You will need to complete and submit the Affidavit for Agricultural Use of Residential Land — Hay, Crops, and/or Livestock Production to the Assessor's Office. Contact us at (219) 755-3100 to obtain the affidavit.
I planted hay this year. When do I need to contact the Assessor's Office?
You must contact the Assessor's Office and schedule a field inspection before baling begins. This is a strict requirement — failure to schedule the inspection prior to baling will render the affidavit null and void for hay classification purposes. Call (219) 755-3100 as early as possible in the growing season.
I purchased land to eventually develop it commercially, but it is currently farmed. Does it qualify?
Generally, no. Per IC 6-1.1-4-13(e), agricultural assessment provisions do not apply to land purchased for commercial or industrial uses, even if the land is temporarily used for farming while development plans are pending.
How do I appeal a classification decision I disagree with?
Appeals may be filed with the Property Tax Assessment Board of Appeals (PTABOA). Contact the Assessor's Office at (219) 755-3100 for information on the appeal process and applicable deadlines.
Statutory & Regulatory Authority
| Citation | Topic |
|---|---|
| IC 6-1.1-4-13 | Agricultural land assessment; definition of agricultural use; soil productivity factors; assessment methodology |
| IC 36-7-4-616 | Definition of "agricultural use" for zoning and land classification; agricultural nonconforming use protections |
| 50 IAC 27-6-1 | DLGF administrative rule governing annual ag land base rate using six-year rolling average methodology |
| IC 6-1.1-6 | Assessment of certain forest lands (separate from agricultural classification) |
This content is for informational purposes only and does not constitute legal or tax advice. Statutory citations are provided for reference; consult the Indiana Code or an attorney for authoritative guidance. | IC 6-1.1-4-13 | IC 36-7-4-616
Cyclical Reassessment
During statewide reassessments, county and township assessors physically inspect properties to ensure assessment records remain accurate and up to date. Approximately 25% of the parcels within each jurisdiction are reassessed annually over a four-year cycle.
During a field inspection, personnel will attempt to make contact with the taxpayer to identify themselves and explain the purpose of the visit. Inspectors may ask questions to verify information about the property and request permission to inspect the exterior. If no one is home, personnel may proceed with the inspection, which can include viewing the front and rear of the property. Photographs are also taken during inspections.
Kindly use our online door hanger to inform us of any changes to the interior of your home. You can access the door hanger by searching for your property from the Home screen, scrolling to the "Forms" tab, and selecting the appropriate form there.
Each reassessment field inspector wears an identification badge along with an identifying t-shirt or safety vest. If a taxpayer is uncertain about the identity of a representative, they are encouraged to contact the Lake County Assessor's Office at (219) 755-3100 for verification.
Please refer to the map for an approximate timeframe of when personnel are expected to be working in your area. Areas highlighted in red are scheduled for inspection this year.
For re-inspection schedules in Township jurisdictions, contact your Township Assessor's office.
2026 reassessment activities are being conducted in the following areas under the County Assessor's jurisdiction:
- Hanover Township
- East Chicago
Reassessment teams are also out in Center Township and Hobart Township. Please contact your Township Assessor for more information. Site visits in the following areas are also planned for this year: Whiting, Calumet, Ross, and St. John.
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2026 Reassessment Map
Click image to view full size
Cyclical Reassessment
During statewide reassessments, county and township assessors physically inspect properties to ensure assessment records remain accurate and up to date. Approximately 25% of the parcels within each jurisdiction are reassessed annually over a four-year cycle.
During a field inspection, personnel will attempt to make contact with the taxpayer to identify themselves and explain the purpose of the visit. Inspectors may ask questions to verify information about the property and request permission to inspect the exterior. If no one is home, personnel may proceed with the inspection, which can include viewing the front and rear of the property. Photographs are also taken during inspections.
Kindly use our online door hanger to inform us of any changes to the interior of your home. You can access the door hanger by searching for your property from the Home screen, scrolling to the "Forms" tab, and selecting the appropriate form there.
Each reassessment field inspector wears an identification badge along with an identifying t-shirt or safety vest. If a taxpayer is uncertain about the identity of a representative, they are encouraged to contact the Lake County Assessor's Office at (219) 755-3100 for verification.
Please refer to the map for an approximate timeframe of when personnel are expected to be working in your area. Areas highlighted in red are scheduled for inspection this year.
For re-inspection schedules in Township jurisdictions, contact your Township Assessor's office.
2026 reassessment activities are being conducted in the following areas under the County Assessor's jurisdiction:
- Hanover Township
- East Chicago
Reassessment teams are also out in Center Township and Hobart Township. Please contact your Township Assessor for more information. Site visits in the following areas are also planned for this year: Whiting, Calumet, Ross, and St. John.
2026 Reassessment Map
Click image to view full size
Appeal Filing Requirements
In order to initiate an appeal, a completed and signed Form 130 must be submitted by the June 15 deadline.
A subjective appeal may be filed on Page 1 of the form. An objective appeal (e.g., an error in the physical characteristics of the property) may be filed on Page 2.
Submission Options
Taxpayers may submit the completed and signed Form 130 using any of the following methods:
- In Person: Directly at our office (regardless of township location). A date-stamped copy will be provided.
- By Mail: USPS, UPS, FedEx, or similar delivery services. If an acknowledgment of receipt is requested, please include a stamped, self-addressed envelope. Alternatively, taxpayers may contact our office to confirm receipt.
- By Email: assessor@lakecountyin.org
- By Fax: (219) 755-3022
Residential taxpayers are encouraged to submit appeals through the Engage Appeals Portal at https://assessor.lakecountyin.org.
See Engage User Guide, page 31, for information related to filing appeals online.
Important Notes
Appeal petitions must be signed by the petitioner or an authorized representative.
Authorized representatives must attach the appropriate documentation:
- A notarized Power of Attorney (PDF) is required unless the representative is a duly authorized employee or corporate officer of the company.
- Certified tax representatives must attach a Tax Representative Disclosure Statement.
If you have an email address where we may contact you, please include it on the appeal form.
All Tax Representatives must submit a Power of Attorney at the same time as Form 130. Power of Attorney authorizations may not be effective for more than one (1) year.
Refer to Senate Enrolled Act 163 for additional information.
Appeal Filing Requirements
In order to initiate an appeal, a completed and signed Form 130 must be submitted by the June 15 deadline.
A subjective appeal may be filed on Page 1 of the form. An objective appeal (e.g., an error in the physical characteristics of the property) may be filed on Page 2.
Submission Options
Taxpayers may submit the completed and signed Form 130 using any of the following methods:
- In Person: Directly at our office (regardless of township location). A date-stamped copy will be provided.
- By Mail: USPS, UPS, FedEx, or similar delivery services. If an acknowledgment of receipt is requested, please include a stamped, self-addressed envelope. Alternatively, taxpayers may contact our office to confirm receipt.
- By Email: assessor@lakecountyin.org
- By Fax: (219) 755-3022
Residential taxpayers are encouraged to submit appeals through the Engage Appeals Portal at https://assessor.lakecountyin.org.
See Engage User Guide, page 31, for information related to filing appeals online.
Important Notes
Appeal petitions must be signed by the petitioner or an authorized representative.
Authorized representatives must attach the appropriate documentation:
- A notarized Power of Attorney (PDF) is required unless the representative is a duly authorized employee or corporate officer of the company.
- Certified tax representatives must attach a Tax Representative Disclosure Statement.
If you have an email address where we may contact you, please include it on the appeal form.
All Tax Representatives must submit a Power of Attorney at the same time as Form 130. Power of Attorney authorizations may not be effective for more than one (1) year.
Refer to Senate Enrolled Act 163 for additional information.
Property Tax Assessment Board of Appeals
Lake County has a 5 voting-member Board. The County Assessor serves as secretary and a non-voting member.
| Board Member | Title | Appointing Authority | Term Expires |
|---|---|---|---|
| Robin Salzeider | President | Board of Commissioners | December 31, 2026 |
| Carly Brandenburgh | Vice President | County Council | December 31, 2026 |
| David Wickland | Member | Board of Commissioners | December 31, 2026 |
| Warren Reeder | Member | Board of Commissioners | December 31, 2026 |
| Kenneth Barksdale | Member | County Council | December 31, 2026 |
| LaTonya Spearman | Secretary (Non-voting) | Statutory | — |
Meeting Information
Meetings are held in the Lake County Training & Media Center, Room A-099 and begin at 9:30 AM.
The PTABOA meeting scheduled for May 27, 2026 has been cancelled. Please see the cancellation notice for more information.
Property Tax Assessment Board of Appeals
Lake County has a 5 voting-member Board. The County Assessor serves as secretary and a non-voting member.
| Board Member | Title | Appointing Authority | Term Expires |
|---|---|---|---|
| Robin Salzeider | President | Board of Commissioners | December 31, 2026 |
| Carly Brandenburgh | Vice President | County Council | December 31, 2026 |
| David Wickland | Member | Board of Commissioners | December 31, 2026 |
| Warren Reeder | Member | Board of Commissioners | December 31, 2026 |
| Kenneth Barksdale | Member | County Council | December 31, 2026 |
| LaTonya Spearman | Secretary (Non-voting) | Statutory | — |
Meeting Information
Meetings are held in the Lake County Training & Media Center, Room A-099 and begin at 9:30 AM.
The PTABOA meeting scheduled for May 27, 2026 has been cancelled. Please see the cancellation notice for more information.
Personal Property
Personal Property is a self-assessed valuation system whereby property owners are responsible for reporting all tangible personal property that is used in their trade or business, used to produce income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
Pursuant to Indiana Code 6-1.1-3-7.2, qualifying taxpayers are entitled to an exemption from taxation on business personal property when the total acquisition cost of assets located within the county is less than $2,000,000.
A Personal Property Return is no longer required if the taxpayer has claimed the exemption in a previous assessment year, and the total acquisition cost remains under $2,000,000.
Business Personal Property returns may be submitted via email at Assessor@lakecountyin.org, U.S. mail, fax, or in person. The filing deadline is May 15, 2026.
Claiming the Exemption for the First Time
Taxpayers claiming the exemption for the first time must file Form 103 (or Form 102 for Farmers) and Form 104.
- Check the box indicating you are claiming the IC 6-1.1-3-7.2 exemption.
- Enter the total acquisition cost of assets located in Lake County.
- Complete Sections I, II, and IV only.
- Do not include asset lists with your return.
If the Taxpayer's Total Acquisition Cost Exceeds $2,000,000, they are still required to file a Personal Property Return.
For further personal property guidance, please refer to the Department of Local Government Finance (DLGF).
Completed personal property returns are due on May 15th of the assessment year.
See IAC § 6-1.1-37-7 concerning the Penalties for Non-Compliance.
To look up your taxing district, go to https://budgetnotices.in.gov/
NAICS codes look up: https://www.census.gov/naics/
Please contact our office at (219) 755-3100 or Assessor@lakecountyin.org if you have any further questions.
Notice Regarding Discontinuation of the Indiana Personal Property Online Portal (PPOP-IN)
Pursuant to Sections 13, 15, and 16 of House Enrolled Act 1427 (HEA 1427), effective January 1, 2026, the Indiana Personal Property Online Portal (PPOP-IN) will no longer accept filings for personal property tax returns.
HEA 1427 repeals Indiana Code § 6-1.1-3-26, which required the establishment of the portal, and provides that taxpayers may use PPOP-IN to file personal property returns only through the 2025 filing year. Beginning January 1, 2026, personal property tax returns may no longer be filed through PPOP-IN.
While no new filings will be accepted after 2025, the Indiana Department of Local Government Finance (DLGF) plans to maintain access to PPOP-IN after January 1, 2026. Taxpayers who previously filed through the system may continue to access historical filing data. Additional guidance from the Department is expected and will be shared.
Taxpayers with questions regarding personal property filings are encouraged to contact the County Assessor's Office for assistance.
Forms
Personal Property
Personal Property is a self-assessed valuation system whereby property owners are responsible for reporting all tangible personal property that is used in their trade or business, used to produce income, or held as an investment that should be or is subject to depreciation for federal income tax purposes.
Pursuant to Indiana Code 6-1.1-3-7.2, qualifying taxpayers are entitled to an exemption from taxation on business personal property when the total acquisition cost of assets located within the county is less than $2,000,000.
A Personal Property Return is no longer required if the taxpayer has claimed the exemption in a previous assessment year, and the total acquisition cost remains under $2,000,000.
Business Personal Property returns may be submitted via email at Assessor@lakecountyin.org, U.S. mail, fax, or in person. The filing deadline is May 15, 2026.
Claiming the Exemption for the First Time
Taxpayers claiming the exemption for the first time must file Form 103 (or Form 102 for Farmers) and Form 104.
- Check the box indicating you are claiming the IC 6-1.1-3-7.2 exemption.
- Enter the total acquisition cost of assets located in Lake County.
- Complete Sections I, II, and IV only.
- Do not include asset lists with your return.
If the Taxpayer's Total Acquisition Cost Exceeds $2,000,000, they are still required to file a Personal Property Return.
For further personal property guidance, please refer to the Department of Local Government Finance (DLGF).
Completed personal property returns are due on May 15th of the assessment year.
See IAC § 6-1.1-37-7 concerning the Penalties for Non-Compliance.
To look up your taxing district, go to https://budgetnotices.in.gov/
NAICS codes look up: https://www.census.gov/naics/
Please contact our office at (219) 755-3100 or Assessor@lakecountyin.org if you have any further questions.
Notice Regarding Discontinuation of the Indiana Personal Property Online Portal (PPOP-IN)
Pursuant to Sections 13, 15, and 16 of House Enrolled Act 1427 (HEA 1427), effective January 1, 2026, the Indiana Personal Property Online Portal (PPOP-IN) will no longer accept filings for personal property tax returns.
HEA 1427 repeals Indiana Code § 6-1.1-3-26, which required the establishment of the portal, and provides that taxpayers may use PPOP-IN to file personal property returns only through the 2025 filing year. Beginning January 1, 2026, personal property tax returns may no longer be filed through PPOP-IN.
While no new filings will be accepted after 2025, the Indiana Department of Local Government Finance (DLGF) plans to maintain access to PPOP-IN after January 1, 2026. Taxpayers who previously filed through the system may continue to access historical filing data. Additional guidance from the Department is expected and will be shared.
Taxpayers with questions regarding personal property filings are encouraged to contact the County Assessor's Office for assistance.
Forms
Non-Profit
Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt. Charitable, educational, and religious organizations may be eligible for a tax exemption. An exemption must be timely filed or it will be deemed waived. Exemptions must be filed on or before April 1st of the tax year or of the pay year with the County Assessor.
Forms
Please Note: An exemption granted under IC 6-1.1-10 or any other statute supersedes this exemption. In other words, a taxpayer whose personal property is exempt because the taxpayer applied for and was granted an exemption by the county must follow all applicable procedures for the approved exemption, which may include fully completing the personal property return.
Non-Profit
Indiana Code 6-1.1-10-16 describes the use and/or purpose necessary to become tax exempt. Charitable, educational, and religious organizations may be eligible for a tax exemption. An exemption must be timely filed or it will be deemed waived. Exemptions must be filed on or before April 1st of the tax year or of the pay year with the County Assessor.
Forms
Please Note: An exemption granted under IC 6-1.1-10 or any other statute supersedes this exemption. In other words, a taxpayer whose personal property is exempt because the taxpayer applied for and was granted an exemption by the county must follow all applicable procedures for the approved exemption, which may include fully completing the personal property return.
Inheritance
Inheritance tax in the State of Indiana was repealed for individuals who died after Dec. 31, 2012. No inheritance tax returns have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer personal property or Notice of Intended Transfer of Checking Account are required for those dying after Dec. 31, 2012. However, for individuals who died before January 1, 2013, inheritance tax returns are still required for those that exceed their exemption amount.
Effective April 1, 2016, all resident Indiana Inheritance Tax Returns (Form IH-6) for individuals who died prior to January 1, 2013 must be filed with the Indiana Department of Revenue, rather than the county courts.
The Indiana Department of Revenue (DOR) Inheritance Tax Division works with individuals, tax professionals, assessors, attorneys, and financial institutions to understand what tax forms need to be prepared and filed and whether any inheritance tax is due. Note however, that due to the complexities of inheritance tax, taxpayers may want to consult with attorneys or accountants who are familiar with Indiana's inheritance tax to determine what forms, if any, should be prepared or filed.
For more information please visit the DOR's website at https://www.in.gov/dor/tax-forms/inheritance-tax-forms/. You may also contact DOR via email at inheritancetax@dor.in.gov or call 317-232-2154, Monday through Friday, 8:00 AM – 4:30 PM, Eastern Time.
For more information regarding the repeal of inheritance tax, view the letter the Indiana Department of Revenue issued here: inheritance.pdf.
Indiana Department of Revenue
Re: Inheritance Tax Division
P.O. Box 71
Indianapolis, IN 46206-0071
Inheritance
Inheritance tax in the State of Indiana was repealed for individuals who died after Dec. 31, 2012. No inheritance tax returns have to be prepared or filed. No tax has to be paid. In addition, no Consents to Transfer personal property or Notice of Intended Transfer of Checking Account are required for those dying after Dec. 31, 2012. However, for individuals who died before January 1, 2013, inheritance tax returns are still required for those that exceed their exemption amount.
Effective April 1, 2016, all resident Indiana Inheritance Tax Returns (Form IH-6) for individuals who died prior to January 1, 2013 must be filed with the Indiana Department of Revenue, rather than the county courts.
The Indiana Department of Revenue (DOR) Inheritance Tax Division works with individuals, tax professionals, assessors, attorneys, and financial institutions to understand what tax forms need to be prepared and filed and whether any inheritance tax is due. Note however, that due to the complexities of inheritance tax, taxpayers may want to consult with attorneys or accountants who are familiar with Indiana's inheritance tax to determine what forms, if any, should be prepared or filed.
For more information please visit the DOR's website at https://www.in.gov/dor/tax-forms/inheritance-tax-forms/. You may also contact DOR via email at inheritancetax@dor.in.gov or call 317-232-2154, Monday through Friday, 8:00 AM – 4:30 PM, Eastern Time.
For more information regarding the repeal of inheritance tax, view the letter the Indiana Department of Revenue issued here: inheritance.pdf.
Indiana Department of Revenue
Re: Inheritance Tax Division
P.O. Box 71
Indianapolis, IN 46206-0071
Forms
Please take note of the instructions regarding the forms below:
- Blank forms may be downloaded.
- Fillable PDFs will not save as populated under the "save" option. Once filled, they may be printed to a PDF under the "print" option.
- Fillable forms are to be printed, signed, and submitted to the Assessor's office.
- For guidance on completing a Sales Disclosure, check out this comprehensive tutorial.
Forms
Please take note of the instructions regarding the forms below:
- Blank forms may be downloaded.
- Fillable PDFs will not save as populated under the "save" option. Once filled, they may be printed to a PDF under the "print" option.
- Fillable forms are to be printed, signed, and submitted to the Assessor's office.
- For guidance on completing a Sales Disclosure, check out this comprehensive tutorial.
Property Tax Cap Allocations
Indiana property tax caps limit the amount of property taxes to 1% of property values for homesteads (owner-occupied), 2% for other residential property and farmland, and 3% for all other property.
- Homestead 1%
- Residential property 2%
- Long-term care property 2%
- Agricultural land 2%
- Nonresidential property 3%
- Business Personal Property 3%
Note: An individual real estate assessment may contain a variety of cap allocations.
Note: Property taxes imposed after being approved by the voters in a referendum or local public question shall not be considered for purposes of calculating a person's credit (i.e. Circuit Breaker Tax Credit). In other words, voter-approved taxes are outside the property tax caps.
Note: A person does not need to file an application for the Property Tax Cap credit. It will automatically be applied to the property tax statement. This credit has nothing to do with the Homestead deduction. A taxpayer desiring to have a Homestead deduction must have an approved Homestead deduction on file in the Auditor's office.
Homestead — 1%
- Consists of dwelling, garage, and 1 acre of land
- Any number of decks, patios, gazebos, or pools
- One (1) additional building that is not part of the dwelling if the building is predominantly used for a residential purpose and is not used as an investment or rental property
- One (1) additional residential yard structure other than a deck, patio, gazebo, or pool
- Has a homestead deduction on file
Residential Property — 2%
- Single-family dwelling that is not part of a homestead and 1 acre of land
- A building that includes 2 or more dwelling units (includes apartment buildings)
- Any common areas shared by the dwelling units, including land that is a common area
- Land on which the building is located
- Land rented or leased for the placement of a manufactured home or mobile home, including common areas shared by the manufactured homes or mobile homes
Long-Term Care — 2%
- Used for the long-term care of an impaired individual
- Health facility licensed under Indiana Code, or housing allowed to use the term "assisted living"
- Independent-living home that, under contractual agreement, serves not more than 8 individuals
Agricultural Land — 2%
- Land assessed as agricultural land under the real property assessment rules and guidelines of the Department of Local Government Finance
Nonresidential Property — 3%
- Real property that is not a homestead or residential property
- Commercial land and improvements not considered Residential Property
- Yard improvements not part of a homestead
- Agricultural improvements
Business Personal Property — 3%
- Tangible personal property used in a trade or business, used to produce income, or held as an investment subject to depreciation for federal income tax purposes
Property Tax Cap Allocations
Indiana property tax caps limit the amount of property taxes to 1% of property values for homesteads (owner-occupied), 2% for other residential property and farmland, and 3% for all other property.
- Homestead 1%
- Residential property 2%
- Long-term care property 2%
- Agricultural land 2%
- Nonresidential property 3%
- Business Personal Property 3%
Note: An individual real estate assessment may contain a variety of cap allocations.
Note: Property taxes imposed after being approved by the voters in a referendum or local public question shall not be considered for purposes of calculating a person's credit (i.e. Circuit Breaker Tax Credit). In other words, voter-approved taxes are outside the property tax caps.
Note: A person does not need to file an application for the Property Tax Cap credit. It will automatically be applied to the property tax statement. This credit has nothing to do with the Homestead deduction. A taxpayer desiring to have a Homestead deduction must have an approved Homestead deduction on file in the Auditor's office.
Homestead — 1%
- Consists of dwelling, garage, and 1 acre of land
- Any number of decks, patios, gazebos, or pools
- One (1) additional building that is not part of the dwelling if the building is predominantly used for a residential purpose and is not used as an investment or rental property
- One (1) additional residential yard structure other than a deck, patio, gazebo, or pool
- Has a homestead deduction on file
Residential Property — 2%
- Single-family dwelling that is not part of a homestead and 1 acre of land
- A building that includes 2 or more dwelling units (includes apartment buildings)
- Any common areas shared by the dwelling units, including land that is a common area
- Land on which the building is located
- Land rented or leased for the placement of a manufactured home or mobile home, including common areas shared by the manufactured homes or mobile homes
Long-Term Care — 2%
- Used for the long-term care of an impaired individual
- Health facility licensed under Indiana Code, or housing allowed to use the term "assisted living"
- Independent-living home that, under contractual agreement, serves not more than 8 individuals
Agricultural Land — 2%
- Land assessed as agricultural land under the real property assessment rules and guidelines of the Department of Local Government Finance
Nonresidential Property — 3%
- Real property that is not a homestead or residential property
- Commercial land and improvements not considered Residential Property
- Yard improvements not part of a homestead
- Agricultural improvements
Business Personal Property — 3%
- Tangible personal property used in a trade or business, used to produce income, or held as an investment subject to depreciation for federal income tax purposes
Tax Bill Estimator
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property's assessed value and possible deductions to see a range of tax bill estimates.
The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.
For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.
Tax Bill Estimator
The Department of Local Government Finance (DLGF), in partnership with the Indiana Business Research Center (IBRC) at Indiana University, created the below tax bill projection tools for Indiana taxpayers. These tools will allow the taxpayer to enter their property's assessed value and possible deductions to see a range of tax bill estimates.
The estimates provided by these tools are projections only and should not be taken as a statement of true tax liability.
For a list of Taxing Districts (Number/Name) by Township, please see this listing made available by the DLGF.
Frequently Asked Questions
- On your Form 11
- On your property record card
- On your tax bill
- From the search bar on this website by entering your address
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
The term "Improvement" refers to your house, structure, or other improvements to the raw land. These are not necessarily improvements that have been added during the current year.
- Use the search bar to search public information by address or parcel number
- You may also search by map using the Property Map
Form 11 is an option for the Assessor and acts as a Notice of Assessment. Lake County does not currently issue Form 11s. Tax bills serve as the Notice of Assessment to all taxpayers.
- A physical inspection of the property is performed to ensure records are accurate.
- Properties in Indiana are reassessed on a four‑year cycle, with one‑fourth of the county reassessed each year. For more information, visit the Department of Local Government Finance (DLGF).
Real property in Indiana is assessed at Market Value in Use. Distress sales such as tax sales, foreclosures, or short sales are typically not representative of market value.
Assessed values fluctuate with the market. Valid sales provide important indications of market trends. An arm's‑length sale is a significant factor in determining those trends and may affect future assessed values.
The Indiana Department of Local Government Finance (DLGF) offers extensive information regarding assessment procedures, current legislation, and tax policy: DLGF Assessment Overview.
Ratio studies are conducted to ensure uniformity and equity of assessments within a mass appraisal system. For more information, visit the DLGF Ratio Study page.
Please see the first paragraph on the following webpage for an explanation of property tax caps: Tax Bill 101.
Contact your County or Township Assessor for the status of active appeals. You may use the Contact Page.
- A blank Form 130 can be accessed here: Blank Form 130
- Search your parcel using the search bar. Click on your address for property details. Under the Forms tab, you can access a Form 130 populated with your parcel information.
- Your appeal form may be mailed, brought to the Assessor's Office, or submitted through this website.
- Several factors affect taxes once a property is assessed, including deductions, tax caps, and applicable fees.
- Assessed values are determined using a variety of exterior and interior property features. Properties that appear similar may have different characteristics.
- For more information on property taxes, visit the DLGF – Citizen's Guide to Property Tax.
Assessed values reflect market conditions and are trended annually. Actual taxes may vary based on locally approved tax rates, referendums, or individual property circumstances.
Frequently Asked Questions
- On your Form 11
- On your property record card
- On your tax bill
- From the search bar on this website by entering your address
Property record cards can be searched, located, and printed online through a parcel search by clicking here.
The term "Improvement" refers to your house, structure, or other improvements to the raw land. These are not necessarily improvements that have been added during the current year.
- Use the search bar to search public information by address or parcel number
- You may also search by map using the Property Map
Form 11 is an option for the Assessor and acts as a Notice of Assessment. Lake County does not currently issue Form 11s. Tax bills serve as the Notice of Assessment to all taxpayers.
- A physical inspection of the property is performed to ensure records are accurate.
- Properties in Indiana are reassessed on a four‑year cycle, with one‑fourth of the county reassessed each year. For more information, visit the Department of Local Government Finance (DLGF).
Real property in Indiana is assessed at Market Value in Use. Distress sales such as tax sales, foreclosures, or short sales are typically not representative of market value.
Assessed values fluctuate with the market. Valid sales provide important indications of market trends. An arm's‑length sale is a significant factor in determining those trends and may affect future assessed values.
The Indiana Department of Local Government Finance (DLGF) offers extensive information regarding assessment procedures, current legislation, and tax policy: DLGF Assessment Overview.
Ratio studies are conducted to ensure uniformity and equity of assessments within a mass appraisal system. For more information, visit the DLGF Ratio Study page.
Please see the first paragraph on the following webpage for an explanation of property tax caps: Tax Bill 101.
Contact your County or Township Assessor for the status of active appeals. You may use the Contact Page.
- A blank Form 130 can be accessed here: Blank Form 130
- Search your parcel using the search bar. Click on your address for property details. Under the Forms tab, you can access a Form 130 populated with your parcel information.
- Your appeal form may be mailed, brought to the Assessor's Office, or submitted through this website.
- Several factors affect taxes once a property is assessed, including deductions, tax caps, and applicable fees.
- Assessed values are determined using a variety of exterior and interior property features. Properties that appear similar may have different characteristics.
- For more information on property taxes, visit the DLGF – Citizen's Guide to Property Tax.
Assessed values reflect market conditions and are trended annually. Actual taxes may vary based on locally approved tax rates, referendums, or individual property circumstances.
I WANT TO...
The Assessor's office works alongside several other county offices to serve property owners. The links below will direct you to the appropriate office for common tasks related to your property.
I WANT TO...
The Assessor's office works alongside several other county offices to serve property owners. The links below will direct you to the appropriate office for common tasks related to your property.